The liquidator can then produce the final account of the succession, i.e. a summary stating the amount remaining in the succession for the heirs, after payment of the debts and legacies by particular title.
If the heirs accept the liquidator’s final account, the liquidator then distributes the property of the succession. This is done:
in accordance with the provisions of the will, if there is one;
in accordance with the rules set out in the Civil Code of Québec, if no will exists.
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Proposal for partition
If stipulated in the will or requested by a majority of the heirs (in cases where there is no will or no such stipulation in the will), the liquidator must make a proposal for partition of the succession, which is presented at the same time as the final account. The purpose of the final account is to determine the succession’s net assets or net deficit.
If the heirs accept the proposal for partition, the liquidator may then distribute the property to them. If the proposal for partition is not accepted, the property is partitioned as provided in the Civil Code.
Notice of closure of the final account
Once the property has been distributed, the liquidator must publish a notice of closure of the final account of the succession in the register of personal and movable real rights.
The liquidator’s role ends upon publication of the notice.